In order to achieve particular properties of a dosage form, such as, for example, taste masking in the case of active ingredients with an unpleasant taste, resistance to gastric juice in the case of acid-labile active ingredients or controlled release of an active ingredient, normally active ingredient pellets are provided with an appropriate functional coating. If such coated pellets are then further processed to dosage forms, for example shaped to tablets by compression with excipients, there is a risk that the coating is damaged and thus the functionality is at least partly lost again.